Report 2010-105 Recommendations and Responses in 2015-041

Report 2010-105: University of California: Although the University Maintains Extensive Financial Records, It Should Provide Additional Information to Improve Public Understanding of Its Operations

Department Number of Years Reported As Not Fully Implemented Total Recommendations to Department Not Implemented After One Year Not Implemented as of 2014-041 Response Not Implemented as of Most Recent Response
University of California 4 8 7 3 2

Recommendation To: University of California

To address the variations in per student funding of its campuses, the university should complete its reexamination of the base budgets to the campuses and implement appropriate changes to its budget process. As part of its reexamination of the base budget, it should:
Identify the amount of general funds and tuition budget revenues that each campus receives for specific types of students (such as undergraduate, graduate, and health sciences) and explain any differences in the amount provided per student among the campuses.
Consider factors such as specific research and public service programs at each campus, the higher level of funding provided to health sciences students, historical funding methods that favored graduate students, historical and anticipated future variations in enrollment growth funding, and any other factors applied consistently across campuses.
After accounting for the factors mentioned above, address any remaining variations in campus funding over a specified period of time.
Make the results of its reexamination and any related implementation plan available to stakeholders, including the general public.


The implementation of rebenching of State funds is in its fourth year and is continuing on track as planned. We estimate that it will take six years in total to complete the rebenching effort based on certain expectations of future funding levels from the State.

  • California State Auditor's Assessment of Status: Not Fully Implemented
  • Completion Date: 6/30/2018
  • Response Date: September 2015

Recommendation To: University of California

To help improve accountability in the university's budget process, and to help minimize the risk of unfair damage to its reputation, the university should take additional steps to increase the transparency of its budget process. Specifically, the Office of the President should update its budget manual to reflect current practices and make its revised budget manual, including relevant formulas and other methodologies for determining budget amounts, available on its Web site.


The budget manual has been updated and posted at the following location:

  • California State Auditor's Assessment of Status: Fully Implemented
  • Completion Date: August 2015
  • Response Date: September 2015

Recommendation To: University of California

To ensure that campuses do not inappropriately use revenues generated from student fees imposed by referenda, the university should ensure that it, the regents, and the campuses do not expand the uses for such revenues beyond those stated in the referenda.


See prior response (over character limit for this form)

  • California State Auditor's Assessment of Status: Will Not Implement
  • Response Date: October 2013

Current Status of Recommendations

All Recommendations in 2015-041